Karnataka High Court
M/S Southern Motors vs State Of Karnataka on 16 July, 2008
Equivalent citations: 2009 (3) AIR KAR R 350
Author: D.V.Shylendra Kumar
Bench: D.V.Shylendra Kumar
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li\l"'|!\l'l"'\Il"'|I\P'| ruulrv \afi.g!l<.!"!£| Lil' !\l-\liIVEt\ll-\l\.M WIUH LUUKI U?' KAKNAEMKM WIUH LUUKI UP KAKNAIAKA HIGH UUUKi UP KAKNAIAKA NEUH L 3 E»? TF3 TEIGH CD331' GE" ¥A.'B.}&TP-EQEL; RE 3§a1'E}'3 THIS '£3-E 16% EAR' GE' JEILY EGGS azssaz THE H§N*BLE MR. J%STICE 3.v.sg¥LfinkE,kunmk_f.:""
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-_fm3;*afi5EnxAa'5 R953 E§x§A3aa3--5s6 sax figms &SSIST&fiT saxnzasxausa V,a§ $QMEER£I&L TEKES §%flEIT-1&3 avawz EE§G%&$E£-Séfl G$§ ... BES?%HBENTS . 3'1») {BY £'EE I{.PI.. SI-}3I"€?35.'¥%ES'{$.%}é"¥,. HCGP EEK R3393.) 351$ WRIT FETIT29N I5 FILED UNfiER»§£$ECLE E36 awn 22? GE EHE CQESTITUTEQE1 Gsgfxfinxa gaaxzmg Ta SERIKE nan THE wanna " gun THE TAX . EH?Q§;E QR BILL Q? SALE §55UEB iR=E£S?E$T,Q? ; was gaams RELATING $5 $323 nmsssvmw sfinws THE'. §EQ¥§T azxawaa as mxsc0fiHr¢"~IN3gRr§§'I§'§aE $333? yaavzsa Ta RHLE,3g3:;c§_QF THE KERfifiTAKA §R£¥E EEBEB TAX EULE3{x23§3~VI3ECfiG$E£lGATIUR' 3?. 2?,5.2$¢§ $5 §ETE§t$EEES THE-$ON5TITUTZOH 1% gm EAR kg THE_PETITZfiHEE IS Gfi§fiEEfiED. THEE $31? §g::é:§N» §§fi:NG ON FOR §?3L:¥£K%H$'EEAE1R§w$Hl$ gay, THE song? FASSED $3 Eaanmwfigg: =; »--s "~'-T2 ' Vpé-1:A$.'.V2:T3i%;:e3;;é*;-2' is a fiealer umzlm: the ;;1:rw.i.»§$.<:}12.:§3s";sfV'_£:5;3e".A§;.'aznataRa "«§'a3.ue Added Tax _-. Act; Eggs {?g$§$ gag' in shart}. '=.:'u-aspect mi' the a.3se$$mant for the yészzg _EE$%i3§:E---- €.','='3', the authmritiea. it appears W:;etiq.€sa=s:,fi:'~1:E*:at fiaamad asseasment wag not prayer, 2':.1*'s--.a.t? it 6:33.136. far ceaztain cmzrectian; _,,;%s}arti?:z:.larl§,? in this csmtztaxt zaf disceunta that IUH LUUKE ur IUKKNAIAKA HIGH CQ.UKl' UP KAKNATAKA- HIGH COURT OF KARNATAKA HIGH COURT OF' KARNAYAKA HIGH LUUKI Ur IKAKIVAIAAA niuvrl N...' tfizzas aaseraaaee had claimed fzrmrs April 2336 uptm Pia:-ch ;2%;'.'"?;. mad aaccrdingly a cercrprahenfiivg 3/
-awn: Qoviuvlnl war I\l"'Il\l'€£££'lll"'II'\l"I KHHJIT V-Jr l\I'\I'I'CI'\I.F\i\}"\ l'II|Jl"'l 'u'JUK' C is? .3 §.'r§."G7.'"i5i<.'>:"; which is r:3iam:imina;t<;:{1.*;{T'-..and aiaa uyssravixas mi Ssacticn 33%.} fiat. Rule 3{2Eic} sf :§e_*Kv§?*C§¢ias 2co5 ' z-aafia that :
'#3523: {c}: M: ssmgéants was sfiiagqunt: V _ « 'V _ I P§9v.1'.de?:.§. ' V .. : ¥§.-i_sr;:::unt is a£i$wafl inf fgmg§;aafice*X kirk the .reg*u;ié:'%~¥"E~, }:2.1xa§:tir::.?: 't}za.._..V§%ale: 23:: is iffsf ta 13:53 sf any ._E»§§§i'~3<8§fie_-Etfit entared inta ix: }§§."V§>.4s.rti::1i'i,;a.: 525.59 {anzi ti:-a tax "5;3;*z%;?¢ir:e 'mi {:3 sale issued in 'zua¥£pua":*;';t:::{;i'.'7 Salas zaalating ta azsfifgzy *<fiir4fi..?z'.:'~r:1t;§ ____ _ 3h:::w3 thg amount at:
~,i§.:"fié'§{§:i _«£i$_ discmuzzt} ; and ' ftzzxtixar that the &ii:::*e:>1:u--'z"i*;:¥,«""3hs:rt~z that than puz-chaser has A_'g%&.3;_:£'.i:w§§i££l'f,' the sum oxiginalhs charged .';§~;éx?s siiacmun ".
33:31 €~.E.V. Hurthy; learned caunsel
--...A&:.*%§ e .§'xir¢g an behalf mf the petitianez, would V_"=mr3=* vaaimmgtatljf urge rm: the Ruin virtually t$ axceefi the tax payable in :ea§§¢t_ 9f tfle gala affactsd, the regi3£§£§fil* fiaaia: affecting thg gale s§§L§'£s§u§-f farthwith. is the gufifihaser $fi3¢;éflit3 mafia aantaining igpgitiefilaré f:*a§Vf gzescrihed.
63$ fihare fa tax fi&Hpic§'uh§$E been iaauad far s$ia afi £fly g¢ads ad the tax: §ayableHWin_ $%$pad§ fQf» the sale ax$a§a§*atE@ §ma§fi§,usEaQn as tax fihargafi _ifi _%$:h: §ag Jifivciéé, the :%gi5teréfiV fi§§1é:axfiak§figifthe aaie, %;alL ié$&é t§§éh§ §u;$H%$e: a dabit mate égntaifiigggrz §azticular$ as §:ass:iHad;_ wM_i32fia§§ ;egiét$:$d daalar wha receivea »@:nis§aaaEc:edit nmtee or debit notea "5hfii§"fi#§ify his return fer the period ihgwh;¢h €fia credit note at dshit nete _:3 ifiéfifid and pay any tax due an such jziét§rm."
ffiufimiéaiwn praceeda an a very fallacious * '§#¢um$ that the rule particularly graviam to s~fiule Eififiécé cf the 'KER?' Enlea; ia eithat aun \..wua:u ur nnauvntnlxn rlturl L§g.U!(I Ur ISAKNAIAKA HIGH COURT OF KARNATAKA H16!-I COURT OF KARNATAKA I-RGH COURT OF KARNATAKA HIGH C